BALJIT SINGH KOCHAR Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) In this appeal, the appellants have questioned the validity of the impugned order -in -appeal dated 24th October, 2002 vide which the Commissioner (Appeals) has affirmed the order -in -original passed by the Deputy Commissioner raising duty demand of Rs. 1,36,500/ - from them.

(2.) The learned Counsel has contended that the DEPB licences under which the goods were imported, were purchased by the appellants from the market and there is no evidence on the record to prove that the same were false/forged one and that the copy of the letter of the DGFT declaring the licences fake/forged, and on the basis of which the duty demand has been raised, was never supplied to the appellants. There is nothing on the record to prove that the licences were fake/forged. Therefore, the impugned order deserves to be set aside.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order.